Excerpts from Stealth Company's December 31, 2021 and 2020, financial statements are presented below:

		2021		2020
Accounts receivable	$	29,500	$	44,000
Inventory		28,000		41,000
Net sales (all credit)		196,000		188,000
Cost of goods sold		116,000		116,000
Total assets		427,000		413,000
Total stockholders' equity		241,000		233,000
Net income		36,000		37,000

Stealth Company's 2021 receivables turnover ratio is:

Multiple Choice

• 6.51 times.

• 5.33 times.

• 3.93 times.

• 14.47 times.